Circular 163/19/2021 - Central Tax

Date: October 6, 2021

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Subject

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting

Content

Based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021, at Lucknow, clarification, with reference to GST levy, related to the following are being issued through this circular: i. Fresh vs dried fruits and nuts; ii. Classification and applicable GST rates on Tamarind seeds; iii. Coconut vs Copra; iv. Classification and applicable GST rate on Pure henna powd…

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